Peran Budaya Organisasi dalam Memoderasi Pengaruh Good Government Governance dan Sistem Informasi terhadap Kualitas Laporan Keuangan: Tinjauan Literatur

Main Article Content

Inayati Inayati
Arifuddin Arifuddin
Amiruddin Amiruddin

Abstract

Penelitian ini bertujuan untuk meninjau secara sistematik literatur terkait peran budaya organisasi dalam memoderasi pengaruh Good Government Governance (GGG) dan sistem informasi terhadap kualitas laporan keuangan. Dengan pendekatan tinjauan literatur, artikel ini mengidentifikasi dan menganalisis berbagai studi yang mengeksplorasi hubungan antara variabel-variabel tersebut dalam berbagai konteks organisasi. Hasil penelitian menunjukkan bahwa budaya organisasi memiliki peran penting dalam memperkuat atau melemahkan pengaruh GGG dan sistem informasi terhadap kualitas laporan keuangan. Studi ini memberikan wawasan yang mendalam tentang pentingnya mempertimbangkan budaya organisasi dalam upaya meningkatkan kualitas laporan keuangan melalui penerapan GGG dan sistem informasi yang efektif.

Downloads

Download data is not yet available.

Article Details

How to Cite
Inayati, I., Arifuddin, A., & Amiruddin, A. (2024). Peran Budaya Organisasi dalam Memoderasi Pengaruh Good Government Governance dan Sistem Informasi terhadap Kualitas Laporan Keuangan: Tinjauan Literatur. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 3(6), 190–197. https://doi.org/10.56799/ekoma.v3i6.4981
Section
Articles

References

Ababneh, T. A. M., & Aga, M. (2019). The Impact of Sustainable Financial Data Governance, Political Connections, and Creative Accounting Practices on Organizational Outcomes. Sustainability, 11(20), 5676. https://doi.org/10.3390/su11205676

Ardron, J. A., Ruhl, H. A., & Jones, D. O. B. (2018). Incorporating transparency into the governance of deep-seabed mining in the Area beyond national jurisdiction. Marine Policy, 89, 58–66. https://doi.org/10.1016/j.marpol.2017.11.021

Augustyn, M. M., Elshaer, I. A., & Akamavi, R. K. (2021). Competing models of quality management and financial performance improvement. The Service Industries Journal, 41(11–12), 803–831. https://doi.org/10.1080/02642069.2019.1601706

Badia, F., Bracci, E., & Tallaki, M. (2020). Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies. Sustainability, 12(11), 4525. https://doi.org/10.3390/su12114525

Bahasoan, A. N., Anwar, A. I., Lekas, M. N. J., & Asryad, R. (2024). Otonomi Daerah dan Pertumbuhan Ekonomi di Indonesia: Literature Review. Ekonomis: Journal of Economics and Business, 8(1), 43. https://doi.org/10.33087/ekonomis.v8i1.1119

Bhandari, A., Mammadov, B., Thevenot, M., & Vakilzadeh, H. (2022). Corporate Culture and Financial Reporting Quality. Accounting Horizons, 36(1), 1–24. https://doi.org/10.2308/HORIZONS-19-003

Bisogno, M., & Cuadrado-Ballesteros, B. (2022). Budget transparency and governance quality: a cross-country analysis. Public Management Review, 24(10), 1610–1631. https://doi.org/10.1080/14719037.2021.1916064

Chen, Q., Jiang, X., & Zhang, Y. (2014). Does Audit Transparency Improve Audit Quality and Investment Efficiency? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2538076

De Simone, E., Bonasia, M., Gaeta, G. L., & Cicatiello, L. (2019). The effect of fiscal transparency on government spending efficiency. Journal of Economic Studies, 46(7), 1365–1379. https://doi.org/10.1108/JES-03-2019-0123

Ejiogu, A., Ejiogu, C., & Ambituuni, A. (2019). The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control? The British Accounting Review, 51(5), 100811. https://doi.org/10.1016/j.bar.2018.10.004

Estrada, L., & Bastida, F. (2020). Effective Transparency and Institutional Trust in Honduran Municipal Governments. Administration & Society, 52(6), 890–926. https://doi.org/10.1177/0095399719874346

Higgins, C., Tang, S., & Stubbs, W. (2020). On managing hypocrisy: The transparency of sustainability reports. Journal of Business Research, 114, 395–407. https://doi.org/10.1016/j.jbusres.2019.08.041

Jayasinghe, K., Adhikari, P., Soobaroyen, T., Wynne, A., Malagila, J., & Abdurafiu, N. (2021). Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective. Critical Perspectives on Accounting, 78, 102246. https://doi.org/10.1016/j.cpa.2020.102246

Kang, H., & Chen, G. (2022). Can better financial conditions lead to more fiscal transparency? Evidence from municipalities in California. Local Government Studies, 48(5), 821–841. https://doi.org/10.1080/03003930.2021.1919634

Klueber, J., Gold, A., & Pott, C. (2018). Do Key Audit Matters Impact Financial Reporting Behavior? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3210475

Kwarteng, A., & Aveh, F. (2018). Empirical examination of organizational culture on accounting information system and corporate performance. Meditari Accountancy Research, 26(4), 675–698. https://doi.org/10.1108/MEDAR-01-2018-0264

Lan, S., Yang, C., & Tseng, M.-L. (2019). Corporate sustainability on causal financial efficiency model in a hierarchical structure under uncertainties. Journal of Cleaner Production, 237, 117769. https://doi.org/10.1016/j.jclepro.2019.117769

Li, Y., & Wang, J. (2021). Evaluating the Impact of Information System Quality on Continuance Intention Toward Cloud Financial Information System. Frontiers in Psychology, 12. https://doi.org/10.3389/fpsyg.2021.713353

Mehrpouya, A., & Salles-Djelic, M.-L. (2019). Seeing like the market; exploring the mutual rise of transparency and accounting in transnational economic and market governance. Accounting, Organizations and Society, 76, 12–31. https://doi.org/10.1016/j.aos.2019.01.003

Mohamed Adnan, S., Hay, D., & van Staden, C. J. (2018). The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis. Journal of Cleaner Production, 198, 820–832. https://doi.org/10.1016/j.jclepro.2018.07.057

Montes, G. C., Bastos, J. C. A., & de Oliveira, A. J. (2019). Fiscal transparency, government effectiveness and government spending efficiency: Some international evidence based on panel data approach. Economic Modelling, 79, 211–225. https://doi.org/10.1016/j.econmod.2018.10.013

Muraina, S. A., & Dandago, K. I. (2020). Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality. International Journal of Public Sector Management, 33(2/3), 323–338. https://doi.org/10.1108/IJPSM-12-2018-0277

Nahar, H. S., & Mohamad, M. (2023). On the 20th governance reform anniversary: revisiting corporate governance and transparency nexus after two decades of change in Malaysia. Journal of Asia Business Studies, 17(3), 576–597. https://doi.org/10.1108/JABS-11-2021-0467

Oncioiu, I., Popescu, D.-M., Aviana, A. E., Șerban, A., Rotaru, F., Petrescu, M., & Marin-Pantelescu, A. (2020). The Role of Environmental, Social, and Governance Disclosure in Financial Transparency. Sustainability, 12(17), 6757. https://doi.org/10.3390/su12176757

Shahzad, F., Rehman, I. U., Hanif, W., Asim, G. A., & Baig, M. H. (2019). The influence of financial reporting quality and audit quality on investment efficiency. International Journal of Accounting & Information Management, 27(4), 600–614. https://doi.org/10.1108/IJAIM-08-2018-0097

Shakespeare, C. (2020). Reporting matters: the real effects of financial reporting on investing and financing decisions. Accounting and Business Research, 50(5), 425–442. https://doi.org/10.1080/00014788.2020.1770928

Sunday Ajao, O., & Olayemi Oluwadamilola, A. (2020). Internal Control Systems and Quality of Financial Reporting in Insurance Industry in Nigeria. Journal of Finance and Accounting, 8(5), 218. https://doi.org/10.11648/j.jfa.20200805.12

Tian, M., Deng, P., Zhang, Y., & Salmador, M. P. (2018). How does culture influence innovation? A systematic literature review. Management Decision, 56(5), 1088–1107. https://doi.org/10.1108/MD-05-2017-0462

Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801. https://doi.org/10.1016/j.jaccpubpol.2020.106801

Vian, T., Fong, R. M., Kaiser, J. L., Bwalya, M., Sakanga, V. I. R., Ngoma, T., & Scott, N. A. (2020). Using Open Public Meetings and Elections to Promote Inward Transparency and Accountability: Lessons From Zambia. International Journal of Health Policy and Management. https://doi.org/10.34172/ijhpm.2020.84

Wang, W., Yu, Y., & Li, X. (2022). ESG performance, auditing quality, and investment efficiency: Empirical evidence from China. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.948674

Zhang, W., Chen, R.-S., Chen, Y.-C., Lu, S.-Y., Xiong, N., & Chen, C.-M. (2019). An Effective Digital System for Intelligent Financial Environments. IEEE Access, 7, 155965–155976. https://doi.org/10.1109/ACCESS.2019.2943907